Results 7,261-7,280 of 27,945 for speaker:Michael McGrath

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Michael McGrath: I wish to refer to amendment No. 68 too. Obviously if one is betting online, one can do so 24 hours a day whereas bookmakers' shops can only open for a restricted number of hours. The playing field is not level in that respect. Amendment No. 68 proposes to extend the opening hours of bookmakers and I support that. However, I agree with Deputy Doherty on the issue of the gambling control...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Michael McGrath: I commend the Revenue Commissioners on the work they are doing in this area. I was delighted to hear about the new marker recently and how hopeful Revenue and departmental officials are that it will go a long way to resolving the issue. It would be transformative if it is as successful as the Minister thinks it might be. What is going on is an absolute disgrace. The State is being denied...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Michael McGrath: I support Deputy Creed on this point. The criteria for a primary medical certificate is so strict and the bar is set very high. I had a case in my area, a person the Minister knows well who lost his entire arm in a boating accident who does not qualify. It is very difficult to explain to a person in that situation that he or she does not have a sufficient disability to qualify for a...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Michael McGrath: Deputy Doherty has highlighted a number of examples of worthwhile items and services that are worthy of exemption from VAT. The reality is that there is an unlimited number of items that are bought for good motives and services that are worthwhile with good causes in mind that are subject to VAT. We had a lengthy debate on the issue of defibrillators being subject to VAT at 23% even though...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Michael McGrath: I welcome amendments Nos. 81 and 82. It was essential for the Minister to make it explicit that the change he is proposing does not apply in the cases he has outlined. I indicated that I opposed the section to ensure we would have a debate on this issue. There was some controversy over the proposal. The Revenue Commissioners clarified matters, as I understand it. Some suggestions were...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Michael McGrath: I have a question for the Minister, although the Revenue officials might be able to answer as well. Aside from this section, has Revenue any discretion in its application of interest and penalties in the case of an under-declaration of income by a self-employed person or an under-declaration of a VAT liability?

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Michael McGrath: Could someone clarify that?

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Michael McGrath: My question is on whether there is any discretion in the application of the legislation or whether the situation is absolutely black or white? People often approach us with Revenue issues. Usually I say that there is nothing I can do because everything is laid out in black and white in the Act, Revenue has no discretion and it applies the law.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Michael McGrath: Please.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Michael McGrath: Amendment No. 96 relates to the valuation date for local property tax in the 2012 Act. As the Minister will be aware, owners have certainty for the next two calendar years as to the amount of LPT that they will pay. For 2015 and 2016, the amount they will pay will be based on the valuation on the valuation date of 1 May 2013, but there is to be a new valuation date of 1 November 2016. It...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Michael McGrath: I thank the Minister for his response to amendment No. 96 on the revaluation of properties for the LPT. I welcome the Minister's intention to examine the operation of the LPT, including the impact of rising property prices on the liability that households face because as matters stand, many people in the greater Dublin area are facing a jump of approximately two bands, which equates to an...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Michael McGrath: I move amendment No. 96: In page 119, between lines 24 and 25, to insert the following: “Amendment of section 13 of the Finance (Local Property Tax) Act 2012 92. The Finance (Local Property Tax) Act 2012 is amended by substituting the the following section for section 13—“13. (1) In this Act the date by reference to which the chargeable value of a relevant residential...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Michael McGrath: I move amendment No. 97: In page 119, between lines 24 and 25, to insert the following:“Amendment of Taxes Consolidation Act 1997 92. The Taxes Consolidation Act 1997 is amended by the insertion of a new section after 195A—“Non residents: certain expense payments 195B. (1)In this section— ‘associated company’ has the same meaning as in section 432;...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Michael McGrath: I welcome that because my understanding is that Ireland is an outlier in its treatment of this issue. That is something the Revenue can check. It strikes me as odd that a non-executive director who, of necessity, travels in and out of Ireland to attend meetings and who is reimbursed for the cost of that travel, is then taxed by the Irish Revenue on the amounts that have been reimbursed....

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Michael McGrath: That is a bigger debate, which we could start, but I think I got my point across.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Michael McGrath: I echo all the points that have been made. I thank the Minister, the Minister of State and the officials. The one point that stands out for me is in respect of the amendments from the Government side. It would be helpful if we could have an explanation of those in advance. There was one example today, which I highlighted, where 24 amendments, many of which were technical, were grouped....

Written Answers — Department of Social Protection: Departmental Budgets (20 Nov 2014)

Michael McGrath: 8. To ask the Minister for Social Protection if the cost to her Department of the €100 payment in respect of water charges will be met partially or in full by expenditure cuts elsewhere within the social protection budget; and if she will make a statement on the matter. [44690/14]

Written Answers — Department of Social Protection: Personal Public Service Numbers (20 Nov 2014)

Michael McGrath: 9. To ask the Minister for Social Protection if personal public service numbers will be required by her Department to administer the €100 payment in respect of water charges; and if she will make a statement on the matter. [44691/14]

Written Answers — Department of Finance: Central Credit Register (20 Nov 2014)

Michael McGrath: 17. To ask the Minister for Finance when the central credit register will be fully operational; the steps that have been taken thus far in its implementation; the reason for the delay in bringing it forward; and if he will make a statement on the matter. [44628/14]

Written Answers — Department of Finance: Tax Collection (20 Nov 2014)

Michael McGrath: 19. To ask the Minister for Finance the Revenue Commissioners' position regarding the sale of a public house (details supplied) in County Cork; if the Revenue Commissioners have reached an agreement with the secured creditor involved; if the Revenue Commissioners are agreeable to the sale of the property proceeding; and if he will make a statement on the matter. [44669/14]